CLACKMANNANSHIRE COUNCIL

Report to Resources & Audit Committee

Date of Meeting: 25 February 2016

Subject: Procurement Update Report

Report by: Head of Resources & Governance

1.0 Purpose

1.1. This report updates the committee on key procurement activity and statistical performance during the Financial Year 2014-15 and provides an update on the Procurement Capability Assessment in 2015.

2.0 Recommendations

2.1. It is recommended that Committee notes the report, commenting and challenging as appropriate.

3.0 Considerations

3.1. The report is the third report presented to the Committee to provide Elected Members with greater visibility of all the Council's procurement activity.

3.2. The Report gives a snap shot on how procurement is organised within Clackmannanshire Council and the resources that are being utilised to deliver effective procurement.

3.3. The financial analysis has been carried out using the Spikes Cavell tool (observatory) with financial data supplied from the Council's Strategix System for 2014-15. The observatory is a unique collaborative project designed to enable public sector organisations across Scotland to gather comprehensive supplier, spend and performance information.

3.4. In addition the report provides:

A high level view of the Procurement Capability Assessment for 2015.

• Exception reports

• Efficiencies from Scottish Government Procurement activity

• Efficiencies from Scotland Excel Procurement activity

THIS PAPER RELATES TO ITEM 11

ON THE AGENDA

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• Spike Cavell Charts detailing key statistics

3.5 Key issues identified in the report are:

• The opportunities for improving procurement processes presented by adoption of the new financial system, Technology One, in 2016. Particularly the introduction of e-procurement and e-invoicing and improved reporting and monitoring capabilities.

• The introduction of new procurement legislation and accompanying Regulations providing for new Public Sector Duties and the transposition of three new EU Directives into Scottish Law. It is anticipated that the various requirements will be fully published with implementation dates by the start of the next financial year. An e-learning pack and training courses have been made available by the Scottish government to help procurement staff understand the impact of the transition. The e-learning will be made available to all staff via the Council's e-learning portal OLLE.

• Taken together with the process improvements from the new Finance System, R&G will be in a positon to develop new Contract Standing Orders for approval by Council during 2016.

• The end of the current method of evaluating the performance of Procurement functions (the Procurement Capability Assessment) and the introduction of the Procurement Capability Improvement Programme in 2016.

3.6 The Council's continuing relationship with Scotland Excel has been the subject of some scrutiny given a proposed increase in their charges. Council's are charged on the basis of their size rather than the actual number of contracts or usage made so for a small council there are significant costs avoided in regard to the size of the in-house team that would be required to undertake major procurements and a reduced risk profile through accessing wider procurement expertise.

3.7 For example, currently the EU threshold for procurement is £164k and 21 of the Council's contracts would be subject to these rules. EU tenders follow the Council's route 3 tender process which would take a minimum of three months for a simple requirement and for a more complex requirement could take anything between 4 to 9 months. Of the requirements 9 placements based on the overall spend would be subject to a full tender but the time scales depending on the complexity would be anything from 1 to 4 months. Using Scotland Excel is better utilisation of very scarce procurement skills and knowledge available in-house.

3.8 Scotland Excel also manage the contracts on behalf of the Council which can be very time consuming at an individual level

3.9 In 2010 the Council agreed to join Scotland Excel and the rationale for joining is still current:

• Quantifiable savings

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• Access to increasing contracts portfolio potentially resulting in addition savings in the two significant areas of expenditure in care and construction

• Access to additional procurement expertise and good practice, thereby reducing commercial risk.

• Increased access to procurement capacity resulting in delivery of wider community benefits

From time to time questions are raised about the value for money provided through Scotland Excel because it is suggested prices might be cheaper using local suppliers or using local suppliers outside the Council's framework agreements. Such suggestions need to be investigated but must also be treated with some caution because the contractual arrangements, volume discounts and service specification may not be comparable.

4.0 Sustainability Implications

4.1. The report refers to maximising the local benefit of procurement by engaging with local businesses to increase awareness of opportunities to provide the council with services or supplies.

4.2. Procurement Officers will continue to provide support to local businesses to ensure they are able to respond to opportunities to provide the council with services or supplies.

5.0 Resource Implications

5.1. Financial Details

5.2. The full financial implications of the recommendations are set out in the report. This includes a reference to full life cycle costs where appropriate. Yes

5.3. Finance have been consulted and have agreed the financial implications as set out in the report. Yes

5.4. Staffing

6.0 Exempt Reports

6.1. Is this report exempt? Yes (please detail the reasons for exemption below) No

7.0 Declarations The recommendations contained within this report support or implement our Corporate Priorities and Council Policies.

(1) Our Priorities (Please double click on the check box )

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The area has a positive image and attracts people and businesses Our communities are more cohesive and inclusive People are better skilled, trained and ready for learning and employment Our communities are safer Vulnerable people and families are supported Substance misuse and its effects are reduced Health is improving and health inequalities are reducing The environment is protected and enhanced for all The Council is effective, efficient and recognised for excellence

(2) Council Policies (Please detail)

8.0 Equalities Impact

8.1 Have you undertaken the required equalities impact assessment to ensure that no groups are adversely affected by the recommendations? Yes NA

9.0 Legality

9.1 It has been confirmed that in adopting the recommendations contained in this report, the Council is acting within its legal powers. Yes

10.0 Appendices

10.1 Please list any appendices attached to this report. If there are no appendices, please state "none".

Procurement Update Report

11.0 Background Papers

11.1 Have you used other documents to compile your report? (All documents must be kept available by the author for public inspection for four years from the date of meeting at which the report is considered)

Yes (please list the documents below) No Author(s)

NAME DESIGNATION TEL NO / EXTENSION

Derek Barr Procurement Manager

01259 452017

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Approved by

NAME DESIGNATION SIGNATURE

Stephen Coulter Head of Resources & Governance

Nikki Bridle Depute Chief Executive

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Resources and Governance

Procurement Update report January 2016

Making Clackmannanshire Better 

 

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 Contents 1.  Purpose 3 

2.  Introduction 3 

3.  Clackmannanshire procurement position background & key statistics 5 

4.  Procurement efficiencies 8 

5.  Procurement Capability Assessment 9 

6.  Effective corporate procurement 9 

7.  Procurement strategy 10 

8.  Local suppliers 11 

9.  Contract standing orders 11 

10.  Purchasing system 12 

11.  Purchasing cards 12 

12.  The Scottish procurement agenda 13 

13.  Other activities - Looking forward 14 

Appendix 1 Top 50 categories of spend by total expenditure 17 

Appendix 2 Participation in National Contracts 20 

Appendix 3. Procurement Capability Assessment 2014 22 

Appendix 4 Exception reports 24 

Appendix 5 Scottish Procurement savings report 25 

Appendix 6 Scotland Excel savings report 26 

Appendix 7 Clackmannanshire procurement (Cat C) savings 28 

Appendix 8 Spikes Cavell (The Hub) charts 29 

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1. Purpose This report provides an update on procurement activity and provides an overview of the actions taken to ensure that procurement conducted is effective and efficient as possible.

2. Introduction Since The McClelland Report,(2006) the Scottish Government has implemented measures that have changed the organisation of public sector procurement that established the current procurement landscape (figure 1). This includes:

• The Public Procurement Reform Board (PPRB) – established in 2006, the PPRB brings together leaders from across the public sector.

• The Scottish Procurement Information Hub (The Hub) – also established in 2006, the Hub uses data from public bodies’ payment systems to produce a broad picture of public sector spending.

• Public Contracts Scotland – launched in 2008, this website is the platform for all public bodies in Scotland to advertise and tender public sector contracts.

• The Scottish Futures Trust (HUBCO) – established in 2008 its purpose is to facilitate and improve the procurement and delivery of public sector construction projects.

• The Single Point of Enquiry –established in 2008 as an independent, impartial and confidential service for suppliers.

• The Procurement Capability Assessment (PCA) – in 2009, the Scottish Government introduced a new tool to assess all public bodies’ purchasing activity and to promote improvement.

In addition to councils and groupings of councils, other organisations are involved in supporting procurement in councils. The main ones are the Scottish Government, Scotland Excel and the Scottish Futures Trust . Councils also have access to frameworks and framework contracts set up by councils and groups of councils in Scotland and the rest of the UK. These relationships are illustrated in Figure 1.

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Figure 1

Figure 1

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3. Clackmannanshire procurement position background & key statistics

The financial analysis and procurement category of spend has been carried out using The Scottish Procurement Information Hub (The Hub) supported by Spikes Cavell with financial data supplied from the Council’s Strategix finance system for the 2014/15 financial year. Tables 1 and 2 summarise the key statistics for 2014/15 on the Council spend on goods, services and works with trade creditors.

Table 1: Key Statistics 

  2013 / 2014  2014 / 2015  Variance 

Number of Suppliers ‐ Trade Creditors  2,736  2,512  ‐224

Total Value of Procurement Spend  £65,203,206  £58,773,883  ‐£6,429,323

Number of Invoices  49,825  40,122  ‐9703

% Spend with  SMEs  63.65%  64.93%  1.28%

% Spend Locally  22.05%     17.13%  ‐4.9% 

Procurement spend has significantly dropped by £6.4 million

Number of Invoices has dropped by 9,700

% spend with SME's has increased by 1.28%

% Spend locally has dropped by 4.9% -

The local spend reduction is due to the completion of the Spiers Centre. A local supplier undertook this work and this spend figure has now dropped off the figures presented.

Table 2: Procurement activity in Public Contracts Scotland Portal in the period

Quick Quotes 

Quick Quotes Distributed  25 

Quick Quote Awards  15 

Site Notices   

Site Contract Notices Published  17 

Site Contract Award Notices  23 

A summary of Clackmannanshire's overall spend in percentage terms is shown in Table 3:

• 28.58 % of expenditure is in the social services sector • 15.30 % of expenditure is in the construction sector • 15.06 % of expenditure is in the facilities management services sector

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Table 3: Overall Spend

Proclass Level 1 Total Spend £ Total

Transactions Total

Suppliers % Of

Spend % Of

Invoices % Of

Suppliers

Social Community Care 15,710,442.45 2,456 100 28.58 6.75 10.61

Construction 8,410,488.37 2,481 88 15.30 6.82 9.24

Facilities & Management Services 8,278,095.13 2,535 71 15.06 6.97 7.77

Utilities 4,173,720.27 2,897 15 7.59 7.97 1.58

Consultancy 3,378,626.84 126 21 6.15 .35 2.21

Construction Materials 2,163,998.80 8,200 83 3.94 22.55 9.77

Information Communication Technology 2,031,205.87 2,152 94 3.69 5.92 10.19

Vehicle Management 1,944,928.48 1,262 54 3.54 3.47 5.67

Environmental Services 1,832,840.40 544 37 3.33 1.50 3.89

Human Resources 1,186,776.75 1,686 46 2.16 4.64 4.94

Financial Services 1,064,547.61 844 32 1.94 2.32 3.36

Public Transport 1,028,253.04 666 26 1.87 1.83 2.73

Catering 951,454.70 3,787 26 1.73 10.41 3.26

Furniture & Soft Furnishings 703,505.34 1,283 14 1.28 3.53 1.47

Cleaning & Janitorial 356,057.59 916 15 .65 2.52 1.68

Education 296,964.47 597 33 .54 1.64 3.78

Healthcare 281,203.37 974 36 .51 2.68 3.89

Mail Services 212,896.75 222 5 .39 .61 .63

Highway Equipment & Materials 149,007.87 103 14 .27 .28 1.47

Street & Traffic Management 141,355.21 112 8 .26 .31 .84

Legal Services 105,857.29 64 16 .19 .18 1.68

Stationery 98,494.49 1,103 7 .18 3.03 .74 Sports & Playground Equipment & Maintenance 89,643.33 85 13 .16 .23 1.37

Arts & Leisure Services 85,638.55 55 13 .16 .15 1.37

Horticultural 73,195.94 186 20 .13 .51 2.10

Clothing 60,666.75 506 7 .11 1.39 .95

Health & Safety 52,748.02 178 7 .10 .49 .74

Domestic Goods 9,319.98 38 3 .02 .10 .32

Housing Management 4,283.49 10 2 .01 .03 .21

Cemetery & Crematorium 1,250.00 2 1 .00 .01 .11

Appendix 1 provides more detail of the categories of spend and detail of the expenditure with individual suppliers.

Table 4 provides the range of invoice values. A large number of invoices are processed for relatively low values that create an administrative cost to the council. Plans have been made to analyse the lower value spend and consolidate smaller payments on to fewer invoices with suppliers. The less than £51 figure has reduced by 3% percentage points compared with last year

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Table 4: Invoice distribution by range of invoice values

Invoice Range  Volume  % of Invoices  Value  % of Spend More than £250,000  23 .06 11,245,214.50  19.24£50,001 to £250,000  128 .34 12,682,030.35  21.70£10,001 to £50,000  697 1.86 15,461,843.80  26.46£1,001 to £10,000  4,842 12.95 13,659,016.44  23.37£501 to £1,000  3,839 10.27 2,827,053.35  4.84£101 to £500  11,434 30.58 2,690,012.29  4.60£51 to £100  5,027 13.44 375,156.74  .64Less than £51  10,409 27.84 234,690.50  .40Credits  995 2.66 ‐730,623.14  ‐1.25

Overall, spend is relatively evenly distributed amongst small and medium sized enterprises and performance compares favourably with other Local Authorities.

Spend with SME's compared to last year is up 1.28%

Table 5: Percentage of spend by supplier size.

Supplier Size (Composite)  % Of Spend  % Of Invoices  % Of Suppliers Large Company  35.06  48.49  24.19 

Medium Company  29.94  27.49  31.53 Small Company  34.99  24.02  44.28 

SME Total  64.94  51.51  75.81 

Table 6: Percentage of spend by Locality.

Proximity  % Of Spend  % Of Invoices  % Of Suppliers Elsewhere  82.87  79.39  86.14 Local  17.13  20.61  13.86 

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4. Procurement efficiencies Appendix 2 illustrates Clackmannanshire's participation in national contracts under the Category A, Scottish Government procurement savings, Category B, Scotland Excel procurement savings and Category C, Clackmannanshire savings. Properly conducted procurement activity optimises the value that the Council receives from the goods and services it procures. The tables in Appendices 5 and 6 relate to Cat A and Cat B spend and compare what the council has paid relative to the price it might have paid without the benefit of joined up public sector procurement. The table in Appendix 7 relates to Cat C and shows the actual price paid by the Council relative to the original budget identified. By advising on tender specifications and the award of contracts through tender evaluations, Procurement Officers ensure that the Council is achieving value for money.

Scottish Government procurement (Cat A) savings

The Scottish Government provide a cash saving description for each contract using various methods depending on the contract type. A full breakdown of Scottish Procurement Savings nationally is at Appendix 5.

Scotland Excel - Local authority sector contracts (Cat B) savings

Scotland Excel estimate potential savings for each new collaborative contract. It bases its calculations on the total spend of participating councils in the previous year(s) and current market data. It works closely with the council to develop its savings estimates and the council agree these estimates during the contract development process.

Scotland Excel calculates savings using the percentage saving that the council might achieve if it opted for the best value supplier in a framework agreement. When the contract becomes operational, Scotland Excel collects spend information from suppliers and applies the expected percentage saving to the actual spending on the contract.

Scotland Excel reports savings to councils through quarterly business review reports and to its governance committees. Its method of calculating savings may not always reflect the savings achieved by councils for the following reasons:

• The cheapest option in the framework may not be available to the council.

• The council may not choose the cheapest supplier from those in the framework, for example they may not choose the cheapest tyres in a framework contract if higher cost but better quality tyres have a lower whole-life cost to the council.

• A council may join a contract after Scotland Excel has awarded it and the saving may be higher or lower depending on the price in the council’s predecessor contract.

A full breakdown of Scottish Excel' assumed Savings is at Appendix 6.

Clackmannanshire procurement (Cat C) savings

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To drive the progress of efficient and effective procurement within the Council, the Procurement Matters Group (see Section 6) was developed to bring together key professionals from the council with procurement responsibilities.

A breakdown of Clackmannanshire Council Savings is at Appendix 7

5. Procurement Capability Assessment The Scottish Government introduced the Procurement Capability Assessment (PCA) to assess procurement capability in important areas against common criteria and standards and to help councils continuously improve. 2015/16 was the last assessment year using the PCA framework and it will be replaced in 2016 with the Procurement Capability Improvement Programme (PCIP) assessment.

The Council scored 45% in 2014-15 demonstrating continuing improvement.

Table 7: Procurement Capability Assessment

KPI 2012/13 2013/14 2014/15 Percentage score in procurement capability assessment 31% 37% 45%

Clackmannanshire is one of four councils that did not achieve the ‘improved performance’ target level of 50% set by the PPRB (Clackmannanshire, East Dunbartonshire, Orkney Islands and Shetland Islands).

However, the assessment has clearly demonstrated that the Council had improved significantly in the following areas:

• Defining the supply need: from 33% to 44%

• Procurement commodity / project strategies & collaborative procurement: from 47% to 53%

• Contract and supplier management: from 10% to 24%

• Key purchasing processes and systems: from 7% to 13%

• People: from 44% to 56%

• Performance measurement from 44% to 56%

A summary diagram and assessors' comments showing the progress of Clackmannanshire against the PCA criteria is at Appendix 3.

6. Effective corporate procurement In December 2012 a paper, outlining the business case for opportunities to maximise value for money through effective corporate procurement was agreed. The preferred solution was to introduce a matrix management approach to drive forward business improvements using a service-based approach. Key procurement staff were identified

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and the "Procurement Matters Group" is now functioning.

A central contract register has been created with responsibility for update and maintenance being shared between those employees with procurement responsibility.

Actions to date

• Meetings take place every month with every second meeting dealing with a specific topic. These to date have been on:

o The Procurement Journey - Specifically the forms and templates that are used

o The Quick Quote Process - Focusing on supplier selection

o The Procurement Capability Assessment - Specifically explaining the types and quality of evidence required

• A Forth Valley Meet the Buyer event in Alloa Town Hall was staged on 6th November 2014 with neighbouring Councils and a number of national institutions.

• A weekly drop in session in Kilncraigs for potential suppliers and staff is now operational

Areas for improvement:

• Identification of future tendering plans - this will allow greater collaboration internally as well as externally.

• Contract management - the majority of appropriate contracts need to have an implementation plan that includes targets and timescales to ensure uptake.

• There requires to be plans in place to deal with off-contract spend. With on /off contract spend based on analysis of organisational spend data.

• Consumption to be monitored against forecasts.

• Increase supplier reviews to improve ad hoc service, process or product improvements.

7. Procurement strategy A paper will be prepared for Council in 2016, which will make proposals for a procurement strategy for 2016 – 2019 that will comply with the Public Contracts (Scotland) Regulations 2015, the accompanying statutory guidance when published and changes to the EU procurement directive.

The Act specifically refers to Procurement strategy. The Act states that there is a need to prepare a strategy if an organisation expects regulated procurement expenditure of £5m

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or more in the financial year 16/17. The strategy must set out:

• How procurements will help achieve purposes / achieve VFM

• General policy on community benefits, consulting / engaging with stakeholders, payment of living wage by contractors, promoting health and safety compliance by contractors etc.

• How the Council will ensure contractors are paid (and pay their sub-contractors) within 30 days of invoice

8. Local suppliers Local suppliers are important stakeholders in the community and encouraging two-way communication helps to fulfil the Council’s broader social objectives as follows:

• The use of Community Benefit (CB) clauses provides a method of including social and economic matters in public contracts for the supply of goods, services or works. CB clauses need not cost more and they require contractors working on public sector contracts to put something back into the community.

• The identification of new suppliers where there may be shortages or lack of competition

• Help local suppliers sell themselves to major companies as potential sub-contractors when large contracts are due to be let by the Council

• Expose the Council to new ideas, products and services from local suppliers and allow them to be routed to the appropriate officer

Work continues with local suppliers to provide opportunities to work with the Council. There have been a number of events with Clacksfirst bid team and Clackmannanshire works which have met with positive feedback.

64% of the Council’s spend is with SMEs which is 11% points higher than the Scottish local authority average spend although just over 17 % of spend is with local suppliers which is 9%points less than the Scottish local authority average of 26 %.

9. Contract standing orders The Council’s Procurement processes and procedures are documented in Contract Standing Orders and Financial Regulations. These standing orders are made under Section 81 of the Local Government (Scotland) Act, 1973 and apply to the making of all contracts by or on behalf of Clackmannanshire Council. The standing orders are subject to any overriding requirements of the European parliament on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts and The Public Contracts (Scotland) Regulations 2012.

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Contract standing orders set out a framework of procedural rules, behaviours and standards applicable to procurement activity. Compliance ensures value for money, propriety and the proper spending of public money and ensures that the Council is fair and accountable in its dealings with contractors and suppliers.

These were due for a full review in 2014 but due to significant changes in EU Procurement Legislation and Scottish Procurement Legislation, a lighter touch was applied to address organisational changes. Once the full implications of the legislative changes are clear and advice is provided by the Scottish Government on how to implement these changes, a full review will be undertaken and a report to Council submitted for consideration.

Exceptions to contract standing orders are documented and a full report on the exceptions noted in 2014/15 is at Appendix 4.

10. Purchasing system Currently there is no dedicated electronic purchasing system within the Council. However a project was commenced in late 2015 to introduce a new finance system during 2016 which will realise benefits of end to end processing by fully supporting e-procurement (purchase to pay process) and will enhance the procurement and finance governance arrangements.

Purchasing cards continue to be used successfully in Property Services, Catering, Education and Corporate Services with the cards being accepted by many suppliers leading to significant reductions in the numbers of invoices processed, processing costs and payment times to suppliers.

The manual purchasing process currently in place is being applied consistently in line with Contract Standing Orders and Financial Regulations.

11. Purchasing cards Due to its manual invoice system the Council found difficulties in meeting national performance indicators to pay suppliers within 30 days. Since 2003, a partnership with Barclaycard through the Government Procurement Card (GPC Visa) contract has enabled authorised staff to conduct low-value transactions quickly and to consolidate large numbers of invoices from multiple suppliers into a single monthly invoice, thus removing process costs and improving management information.

As GPC pays suppliers in as little as four days it allows the Council to support the Scottish Government's pledge to pay SMEs within 10 days.

The arrangement also makes it easier to monitor compliance with procurement policies such as delegated authority levels as the following can be set:

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• different levels of purchasing authority for staff

• built-in safeguards such as monthly credit limits

• business sector category restrictions

Table 8: Purchase Card transactions summary

  2013 / 2014  2014 / 2015  Variance 

Purchase Card Transactions   33,079  35,949  2,870

Invoices  11,300  10,772  -528

Suppliers  674  595  -79

Spend   £2,347,388  £2,214,251  -£133,137

Cardholders  58  41  -17

A further benefit of a new finance System, is a reduced reliance on purchase cards to meet the national performance indicators and to undertake smaller transactions. Whilst GPC cards have obvious business benefits some categories of spend, require closer management as some transactions are not low value. Greater monitoring of the use of GPC cards is taking place to ensure compliance with procurement standards and value for money is being achieved. A revised set of instructions for users was circulated during 2015.

12. The Scottish procurement agenda

Several new pieces of legislation will be changing the regulatory framework for public procurement across the Scottish public sector:

• Public Contracts (Scotland) Regulations 2015

This introduces a new procurement regime in Scotland which will sit alongside European procurement rules

These will apply to Local Authorities as “contracting authorities” and will apply to “regulated contracts”: which are works contracts with a value of £2m and over and services / supplies contracts with a value of £50k and over.

There are new duties and obligations under the Act, which include:

• A sustainable procurement duty

• The requirement to have organisational procurement strategies

• The publication of an annual procurement reports

• Identification of community benefits

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• Selection of tenderers and award of contracts

These are separate statutory duties but are all linked and a holistic approach to compliance will be developed.

In addition, as the guidance to be published by the Scottish Government will be statutory the Council must comply with it as well.

There are also three new EU Directives that public sector bodies have to comply with:

• EU Procurement Directive (Classic) – on public procurement

• EU Procurement Directive (Concessions) - on the award of concession contracts

• EU Procurement Directive (Utilities) - on procurement by entities operating in the water, energy, transport and postal services sectors

Work on the development of the regulations and the supporting statutory guidance is being taken forward together with work on the regulations that are required to ‘transpose’ the three new EU Directives into Scots law.

In addition to this, Scottish Procurement published information on the implementation of the EU Directive for electronic invoicing in public procurement that came into effect 16 April 2014 and is to become law by amendment to the Scottish Regulations (Public Contracts (Scotland) Regulations 2012) no later than 27 November 2018.

While central government and the NHS must comply by this deadline, The Council may have up to a further 12 months.

The directive requires that contracting authorities are able to receive e-Invoices and make payment electronically for all contracts regulated under the EU procurement directives. However, while the acceptance of e-Invoices by all contracting authorities is mandatory, the exchange of invoices in other formats will still be allowed if both the contracting authority and supplier agree. The new finance system will support the Council in meeting this requirement

A formal 12-week consultation with stakeholders will take place by the end of 2017.

Guidance will be developed for contracting authorities, suppliers and others affected by the directive e.g. trade bodies, buyer community, etc. The guidance will be designed to aid compliance with the new legislation. This will lead to further changes to the regulatory framework for public procurement across the Scottish public sector.

13. Other activities - Looking forward Getting Ready for the New Rules

• The Council will need to review and update procurement:

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– Policies, procedures and contract standing orders

– Standard form tender documentation

– Standard form contracts

• Policies, procedures and contract standing orders

– Give prominence to sustainable procurement duty which will underpin all of an Council procurement activities

– Update statutory references – Act and new Regulations

– Update thresholds and reflect lower thresholds under Act

– Include new procedures – competitive with negotiation, innovation partnership

– Reference Light Touch Regime

– Consider producing decision-making tools to assist those making procurement related decisions – checklists / flowcharts

– Remember that some contracts may be subject to both Act and Regulations

Finance system replacement

The replacement of the current finance system will help automate and streamline the entire procurement lifecycle and generate efficiencies; from a request for a quote and creation of a procurement contract, through to requisition, order transmission and payment.

The procurement and expense management process will enable us to implement procurement-related policies by providing a facility to record delegations, record authorisations and execute workflows, while streamlining accounts payable processes and providing visibility of outstanding debt.

The procurement and expense management module will mean that the Council is better able to:

• control expenditure

• manage business expenses simultaneously on both an accrual or cash basis, and report on committed funds to understand the expenditure before it is recorded in the actuals ledger

• ensure visibility and control of inventory processes, from ordering and replenishment to issuing of stock

• optimise stock holdings, automate replenishment, manage multiple locations and maintain flexible catalogues for total inventory management

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• manage all aspects of contracts and purchasing in one central place by using preferred supplier arrangements and automated approvals to optimise purchasing spend to ensure policy compliance

• track expenditure and prevent budget overruns with an accurate and real-time view of committed and actual expenditure

• track costs to business units, assets, projects, suppliers and contracts

• make efficiencies from the entire procure-to-pay process, from initial requisition, order approval and receipt of goods and services through to payment

• manage creditor information (including payment methods, trading status, trading terms, etc.)

• manage purchase orders for catalogue-only items, non-stock items, capital assets and inventory items

• develop an electronic, integrated and efficient solution to the reconciliation of corporate credit cards

Contract register

The contract register is now publically available and is updated on a regular basis. This will be replaced by a Scottish Government solution that is currently being tested

Spotlight on Spend

"Spotlightonspend" (http://www.clacksweb.org.uk/council/spotlightonspend/) is an on-line platform that publishes the Council's spending on goods and services in the previous financial year.

The website is run by Spikes Cavell, a private company that classifies payment data into clear and consistent categories that makes spending information more accessible. Significant effort is required to add value the raw financial data so that it is accessible, and relevant to the general public.

The Council has received positive feedback from suppliers and a reduction in the time taken on separate freedom of Information enquiries.

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Appendix 1 Top 50 categories of spend by total expenditure

The Thomson classification is based on the core business of the supplier

Trade Classification (Thomson)  Total Spend Total 

Transactions Total 

Suppliers % Of Spend 

Facilities Management  7,230,257.58 35 3  13.15Nursing Homes  5,865,695.06 589 27  10.67Project Management  3,147,695.76 36 1  5.73Property Maintenance & Repairs  2,972,607.89 134 6  5.41Home Care Services  2,935,923.26 291 6  5.34Solar Energy Equipment  2,501,450.93 22 1  4.55Adoption & Fostering  1,661,426.98 667 11  3.02Civil Engineers  1,583,011.61 86 3  2.88Social Services  1,427,262.25 195 10  2.60Residential Care Homes  1,426,142.87 395 25  2.59Childcare Services  1,317,864.74 138 5  2.40Electricity Companies  1,168,599.48 1,717 5  2.13Disability & Special Needs ‐ Services  1,062,961.43 170 12  1.93Waste Disposal Services  949,799.64 54 4  1.73Employment & Recruitment Agencies  826,851.08 1,325 12  1.50Computer Systems & Software (development)  761,931.96 209 46  1.39Insurance ‐ Other  747,525.83 16 3  1.36Builders  679,695.06 153 8  1.24Coach Hire  629,570.26 197 4  1.15Building Refurbishment & Restoration Contractors  487,817.12 16 2  .89Construction Contractors ‐ General  484,525.91 283 3  .88Catering Food & Drink Suppliers  481,920.12 843 1  .88Recycling Services  478,000.25 71 2  .87Furniture ‐ Retail  476,070.03 1,127 1  .87Petroleum Products ‐ Mnfrs  450,044.09 26 1  .82Plumbers' Merchants  427,575.56 1,667 8  .78Gas Companies  424,910.89 1,026 3  .77Commercial Vehicle Mnfrs  406,149.79 38 3  .74Quarries  397,568.60 543 1  .72Commercial Vehicle Dealers  384,916.13 97 3  .70Monumental Masons  300,600.87 8 1  .55Electrical Wholesalers  295,067.56 986 8  .54Taxis & Private Hire  288,506.01 403 14  .52Computer Systems & Software (sales)  282,337.56 196 7  .51Builders' Merchants  246,273.73 1,638 9  .45

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Security Services  238,517.08 251 5  .43Security Equipment Installers  207,192.50 252 3  .38Motor Factors  204,457.03 326 1  .37Nursing Agencies  192,219.88 116 1  .35Electricians & Electrical Contractors  183,264.26 222 6  .33Telecommunications Equipment & Systems  177,951.92 63 4  .32Mobile Phones  176,918.85 833 2  .32Delivery Services  163,614.68 147 2  .30Engineers ‐ Consulting  161,725.94 101 7  .29Business & Management Consultants  159,869.56 43 11  .29Floor Maintenance Equipment  158,489.02 54 1  .29Joiners & Carpenters  149,275.54 150 3  .27Audio‐visual Equipment & Supplies  147,903.76 114 3  .27Pipework Contractors  147,761.05 5 1  .27Road Surfacing Contractors  143,463.19 3 1  .26

Top 50 Suppliers by total expenditure

Supplier Name Aggregate Spend  Transactions 

Average Invoice Value 

Clackmannanshire Educ Partnership Ltd  6,901,961.06 25  276,078.44HUB EAST CENTRAL SCOTLAND LTD  3,147,695.76 36  87,435.99INDEPENDENT LIVING SERVICES  2,758,500.70 114  24,197.37EDISON ENERGY LTD  2,501,450.93 22  113,702.32Mitie Property Services(Scotland)Ltd  1,674,193.44 10  167,419.34Caring Homes Group Ltd  1,569,608.62 68  23,082.48KINGDOM CARE (BEECHWOOD PARK) LTD  1,467,208.04 112  13,100.07J H Civil Engineering Ltd  1,362,165.47 66  20,638.87P H JONES LTD  1,182,272.35 8  147,784.04EDF Energy 1 Ltd  1,021,847.10 1,452  703.75AVONDALE ENVIRONMENTAL LIMITED  923,970.84 12  76,997.57HC‐One Limited Orchard NH  834,120.65 66  12,638.19Meallmore Ltd  781,618.85 43  18,177.18Caring Homes  737,683.91 55  13,412.43MARSH UK LIMITED  727,351.83 13  55,950.14Crossroads Caring Scotland‐Clacks  640,779.22 39  16,430.24Marshall Construction Limited  521,690.82 84  6,210.61Aberlour Child Care Trust  502,072.37 74  6,784.76Brake Bros Foodservice Ltd  481,920.12 843  571.67THE FURNISHING SERVICE LIMITED  476,070.03 1,127  422.42HARVEST ENERGY LIMITED  450,044.09 26  17,309.39Ace Recycling Group CIC  427,440.89 45  9,498.69Ailsa Building Contractors Ltd  420,865.65 7  60,123.66Tillicoultry Quarries Limited  397,568.60 543  732.17

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Total Gas & Power Limited  396,044.37 881  449.54NAS Services Limited  390,105.08 16  24,381.57Tom Matchett  367,143.65 40  9,178.59KIBBLE EDUCATION AND CARE CENTRE  348,840.00 16  21,802.50Amey Community Ltd  313,646.52 8  39,205.82Skanska Rashleigh Weatherfoil Ltd  312,809.59 275  1,137.49A M PHILLIP TRUCKTECH LTD  305,738.74 62  4,931.27Fosterplus Ltd  305,407.00 78  3,915.47Laing Traditional Masonry Group Ltd  300,600.87 8  37,575.11SWIIS Foster Care Scotland Limited  298,715.14 328  910.72GRAHAM  283,848.91 909  312.27Dennis Eagle Limited  281,061.61 27  10,409.69Cora Foundation  280,579.15 10  28,057.92CROSSREACH GEILSLAND  269,735.54 55  4,904.28Scottish Society for Autism  260,552.35 58  4,492.28CareVisions Specialist Fostering  260,189.29 49  5,309.99The Richmond Fellowship Scotland  247,267.85 27  9,158.07PERTEMPS INVESTMENTS LTD  232,638.65 650  357.91FOSTERING SOLUTIONS (NORTHERN) LTD  213,496.03 86  2,482.51Balmyre House  210,684.00 30  7,022.80Bridge Motor Factors Ltd  204,457.03 326  627.17Maclay Civil Engineering Ltd  202,796.14 7  28,970.88Northgate Information Solutions UK Ltd  196,414.58 26  7,554.41Newcross Healthcare Solutions  192,219.88 116  1,657.07HUNTERS EXECUTIVE COACHES LTD  184,702.61 26  7,103.95Profile Security Services Ltd  184,087.74 46  4,001.91

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Appendix 2 Participation in National Contracts

Scottish Government procurement (Cat A) Summary of contracts used

Category Commodity

Corporate services - national General Stationery and Office Paper

IT consumables

Postal services

eCommerce - national eProcurement service management

Collaborative content management

Scottish National advertising portal

Framework for Supported Factories and Businesses

Furniture, document management, textiles/ personal protective equipment, signage

ICT Products - national Mobile computing

Desktop computing

National IT peripherals agreement

Office equipment

Tablet devices

Mobile Client Devices

Thin Client Devices

ICT Services and Software - National Oracle licensing

ICT Networks - national Fixed telephony

Mobile Voice & Data Services

Professional services - national Temporary and interim staff

Business management Framework

Utilities - national Electricity

Natural gas

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Category Commodity

Water and waste water

Biomass (fuel only)

Liquid fuels

Participation in National Contracts

Scotland Excel - Local Authority sector contracts (Cat B) Summary

During this period, 46 contracts were available to Councils across Scotland.

Of the 46 contracts available to Clackmannanshire Council 42 contracts were adopted and in use which was a 91% participation level

The four contracts that were not being used were due to existing contract arrangements in place, these were:

Engineering Consultancy

Prepared Meals

Salt for Winter Maintenance and

Street Lighting Materials.

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Appendix 3. Procurement Capability Assessment 2014 Scotland Excel assessors findings and Comments

I am pleased to confirm your score is 45% this year compared to 37% in 2013. This 8% increase is your highest annual increase in score to date and reflects the work that the Procurement Manager and the Procurement Matters Group have undertaken last year. That said, your overall score is still behind the local government average of 62% and there are significant challenges to overcome before reaching the Scottish Government 2012 ambition to have every public sector body in improved category with a score of 50% or more.

The assessors have been able to see the positive outcome of your investment in the further roll out of standardised corporate templates and the establishment, development and utilisation of the Procurement Matters Group. They were also pleased to see that the council is reviewing the need for a new financial system with integrated procurement functionality.

Moving forward the PCA highlighted a number of areas requiring further improvement:

• Additional training and development of the Procurement Matters Group to ensure a consistent, high quality application of the corporate processes including rigorous supply market research and analysis.

• The need for further investment and emphasis on the embedding of appropriate contract and supplier management processes across the council. This work will provide opportunities to deliver significant benefits and allow a more commercially focused relationships with key suppliers to be established.

• Developing and delivering a clear statement of procurement management information and automation needs as part of the corporate ICT strategy as a key enabler for delivering greater value to your customers and for reducing risks.

As you know, councils continue to face ongoing unprecedented challenges to deliver vital services to their communities. As highlighted last year, one of the challenges continues to be maintaining the support and continued investment in strategic procurement to take it to the next level of development. A number of councils have already embarked on a journey to develop a more commercially focussed approach right across the organisation, not just in the procurement team, to deliver tangible benefits to their organisations.

As you may be aware, this is the last year for the PCA in its existing form and my organisation is working with your team to keep them fully involved in these changes. I will write to you later in the year when we fully understand the implications to your organisation.

I hope this brief update is helpful. I am currently scheduling meetings with all chief executives and joint committee members to both meet and hear their views on the strategic direction for Scotland Excel. As per previous years, we are also happy to offer a PCA debriefing by our assessors and can co-ordinate these if required.

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Appendix 4 Exception reports Contract standing orders apply to all contracts entered into by procurement officers. In some circumstances however, exceptions may be granted. All requests must be made in writing, following the procedure detailed in Appendix 1of CSO's. identifying the grounds for the request. Approvals must also be recorded in writing and given prior to any action not in accordance with CSO's being taken.

In such an event, the requirement to comply with the Scottish Regulations remains. A voluntary award notice without competition is published in Public Contracts Scotland where appropriate for any exception granted, and where the exemption granted is above threshold, the procedures leading to the award under the Scottish Regulations are followed.

File No Description Value £ Service 2/6/1306 Radio communication system including advanced vehicle location system £ 11,272 Housing & Community Safety 2/6/1307 CSE standard -extend existing agreement for assessment of council services £ 3,665 Strategy & Customer Service 2/6/1313 Treasury management contract - renewal £ 68,000 Finance 2/6/1326 Roads materials and other works 1 years extensions to 2 contracts £ 75,000 Roads & Transportation

2/6/1331 Home energy efficiency programme - appointment of contractor to carry out various works

£59,890Housing & Community Safety

2/6/1332 Insulation and heating measures - appointment of SSE £80,090 Housing & Community Safety 2/6/1333 Re-evaluation of housing - district valuer £ 12,000 Development & Environment 2/6/1350 Banking contract with bank of Scotland - extension £ 7,822 Finance

2/6/1351 Kitchen units request to permit appointment of JTC to supply over a 1 year period 2015-16

£120,000Housing & Community Safety

2/6/1353 Insurance contract - request extension 30 days £ 0 Finance

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Appendix 5 Scottish Procurement Report

Contract Supplier Total Spend

14 - 15 Total Savings

14 - 15 Total Spend

13 - 14 Total Savings

13 - 14 Biomass (Fuel) William Y Watson t/a Angus Biofuels £2,820.00 £187.60 Desktop computing Hewlett Packard UK Ltd £32,916.00 £16,321.65 Electricity EDF Energy Ltd £910,542.37 £47,196.10 General stationery and office paper Office Depot UK Ltd £80,867.23 £2,765.01 IT consumables Spectrum Computer Supplies Ltd £12,023.40 £2,420.31 IT Peripherals Misco (UK) Ltd £3,706.89 £486.43 IT Peripherals (2014) Misco (UK) Ltd £295.48 £22.16 Liquid Fuel - Automotive fuel (Central) Harvest Energy £448,463.32 £14,183.69 Liquid Fuel - Heating oil (Central) Scottish Fuels £39,259.63 £610.82 Mobile computing Misco (UK) Ltd £36,162.07 £12,535.19 Natural Gas Total Gas & Power Ltd £329,527.28 £23,660.68 Office Equipment - Multi-functional Devices & Services Ricoh (UK) Ltd £180,851.46 £73,823.56 Postal services - Planned Mail Royal Mail Group £7,728.35 £- Supported Factories and Businesses - Signage The Sign Factory £2,400.41 £- Tablet Devices - Corporate XMA Limited £587.00 £69.24 Tablet Devices - Education XMA Limited £100,309.55 £20,079.27 Temporary and interim staff (2010) All Suppliers (Temp and Interim) £205,570.10 £17,473.45 Water and Waste Water Business Stream £389,519.35 £51,849.90 £ 2,783,549.89 £ 283,685.06 £1,053,495.48 £120,569.11

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Appendix 6 Scotland Excel Report

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Appendix 7 Clackmannanshire Procurement (Cat C) Variance Clackmannanshire Council Cat C procurement activity highlights the variances between the budget figure authorised at the start of the procurement process and the actual award of contract figure.

Both values are for the total value of the contract over the lifetime of the contract.

The figures shown below are for procurement activity started in April 2014 up to March 2015. Form 1

Estimated Spend

Form 2 Amount of

Award Variance Description

£20,000.00 £18,550.00 £1,450.00 LOCAL EMPLOYABILITY PARTNERSHIP 09/2014 TO 08/2017 COMMISSIONING OF CONSULTANT TO PRODUCE NEW STRATEGY & ACTION PLAN

£175,000.00 £150,950.00 £24,050.00 HOUSING SERVICES PROCESSES REDESIGN £30,000.00 £29,802.00 £198.00 SPEIRS CENTRE EXHIBITION DISPLAY CASES £11,600.00 £10,834.00 £766.00 SPEIRS CENTRE FURNITURE £19,000.00 £14,880.00 £4,120.00 EDUCATION ANTI-VIRUS RENEWAL

£80,000.00 £67,621.00 £12,379.00 INTERACTIVE TOUCHSCREEN FOR REDWELL PRIMARY SCHOOL SUPPLY DELIVERY AND INSTALLATION

£25,000.00 £8,323.35 £16,676.65 SPEIRS CENTRE MOVE FURNITURE AND STAFF £11,000.00 £6,190.87 £4,809.13 IBM STORWIZE V7000 DISK EXPANSION ENCLOSURE

£393,500.00 £345,550.31 £47,949.69 FLOOR COVERINGS TO PROPERTIES THROUGHOUT CLACKMANNANSHIRE SUPPLY AND FIT £780,000.00 £547,548.36 £232,451.64 FINANCE SYSTEM REPLACEMENT

£45,000.00 £22,000.00 £23,000.00 RISK MANAGEMENT CONSULTANCY AND INSURANCE BROKING SERVICE £140,000.00 £113,291.00 £26,709.00 FENCING WORKS AT COUNCIL HOUSES AT BOWMAR ALLOA

£90,000.00 £66,040.31 £23,959.69 CITRIX XENAPP PLATINUM £55,750.00 £23,850.00 £31,900.00 E - LIBRARY BOOKS

£110,000.00 £87,163.90 £22,836.10 FIRE DAMAGED PROPERTY AT 80 CAROLINE CRESCENT ALVA RE-INSTATEMENT £115,000.00 £47,655.95 £67,344.05 BLOCK 21-39 THE ORCHARD TULLIBODY DEMOLITION

£3,700,000.00 £3,145,231.78 £554,768.22 INSURANCE & CLAIMS HANDLING SERVICES £49,000.00 £42,029.06 £6,970.94 STORAGE AREA NETWORK REFRESH

£120,000.00 £103,149.39 £16,850.61 BACKUP SOLUTION - SUPPLY FIT AND CONFIGURE £1,119,188.

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Appendix 8 Spikes Cavell (The Hub) charts

Spend by Directorate Directorate Code  Total Spend  Total Value %  Suppliers  Transactions  Departments  Cost Centres Social Services  19,230,206.62 32.72 344 5,396 60 65Facilities Management  12,397,634.88 21.09 411 7,729 166 171Capital  12,202,369.23 20.76 162 963 65 75Community & Regulatory Service  2,728,584.31 4.64 317 2,534 50 52PCARD  2,214,250.59 3.77 550 10,772 1 1Housing Capital.  1,725,461.91 2.94 2 8 2 2Support Services  1,654,590.52 2.82 140 1,985 41 41Education Services  1,621,056.97 2.76 520 3,995 132 152Housing  1,573,087.23 2.68 97 1,584 32 37Suspense  817,864.80 1.39 34 116 11 16Property Contracts STO  587,369.49 1.00 95 1,973 4 4Strategy & Customer Services  571,528.34 .97 236 1,230 50 51Housing HRA  539,981.74 .92 98 1,223 16 16Requisition from Joint Boards  524,251.70 .89 91 415 4 4General Services Capital.  176,505.29 .30 10 18 3 8Common Goods  79,803.66 .14 27 138 3 3Capital School Development  61,276.18 .10 4 6 1 1Property Asset Management  54,300.00 .09 2 3 1 1IT Capital  7,881.13 .01 1 1 1 1Education  3,931.59 .01 19 27 3 8Redundant Capital.  1,734.33 .00 2 3 1 1Support Services Redundant.  213.07 .00 2 3 1 2

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Top 50 spend by department Department Code  Total Spend  Total Value (%)  Suppliers  Transactions  Lines 

ALLOA ‐ PURCHASING  8,745,911.16 14.88  62 921 939General PPP  6,259,881.68 10.65  2 12 12HILLFOOTS/TULLIBODY PURCHASING  4,381,345.42 7.45  62 711 725ST JOHNS/CLAREMONT  2,641,498.49 4.49  14 33 33RESIDENTIAL SCHOOLS  2,461,623.83 4.19  11 185 189PCARD  2,214,250.59 3.77  550 10,772 35,949Central Heating  1,715,701.91 2.92  1 6 62011‐15 Bathroom Rep 412000  1,675,597.44 2.85  2 11 11External Foster Care  1,475,839.94 2.51  11 636 6362013‐16 Cent Htg Repl Term  1,190,492.35 2.03  4 19 21WASTE DISPOSAL CONTRACT  973,156.52 1.66  4 26 26ROADS & FOOTPATHS  959,379.78 1.63  9 76 76Fleet Operations  908,564.98 1.55  68 977 977OPERATIONS  810,323.43 1.38  63 1,556 1,556Insurance Premiums Paid  736,493.84 1.25  2 12 12HEEPS:ABS (1)  728,104.52 1.24  1 11 11Landscape Partnership  563,624.04 .96  64 118 118COSTING REVENUE ACCOUNT  521,963.07 .89  82 1,896 1,896ATC Regeneration ‐ Speirs Cen  477,902.20 .81  15 25 25TRAFFIC MGE SCHEMES‐GENERAL  472,691.33 .80  16 69 69Hallpark ‐New Build  437,823.38 .74  1 4 4IT ‐ Schools  420,321.43 .72  16 67 67KERBSIDE ex SWF  419,718.14 .71  13 42 48ADMINISTRATION  374,204.57 .64  93 489 489ASSISTANCE TO PUPILS‐SECONDARY  369,518.73 .63  8 94 94Property Asset Management Plan  364,803.09 .62  21 54 54

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Revenues ‐ Social Fund  362,445.38 .62  13 640 642ASSISTANCE TO PUPILS SPECIAL  326,525.63 .56  18 214 2162011‐15 Render & Roof 412100  323,288.18 .55  1 6 6POWER  318,966.11 .54  1 12 12Safe Electrical Rewire 2013‐17  314,965.64 .54  3 15 15Vehicles & Equip‐Refuse Collec  314,570.00 .54  2 3 3STREET LIGHTING  308,230.68 .52  8 61 61PRIVATE CONTRACTORS  291,380.12 .50  41 686 686Long Term team  276,208.38 .47  34 195 195SUPPORT SERVICES  270,950.33 .46  29 86 86GROUNDS MAINTENANCE  269,064.44 .46  106 683 683MENSTRIE HOUSE  259,100.45 .44  46 656 662Vechicles & Equip‐Property Con  235,908.00 .40  1 14 14BUS SERVICES  231,426.45 .39  2 22 22Lornshill Academy PPP  215,507.64 .37  2 4 4Alva Academy PPP  212,555.09 .36  3 5 5Alloa Academy PPP  204,100.50 .35  1 2 2FM Kilncraigs  201,239.95 .34  46 174 174Clacks Healthier Lives  191,774.09 .33  2 6 6Vehicles & Eqt ‐ Roads Contract  190,252.62 .32  2 2 2Disability Team  176,605.03 .30  18 212 212Billing & Assessment  165,754.94 .28  17 136 136Fire Safety Impts / works  164,125.46 .28  9 36 36MAINTENANCE  162,163.89 .28  10 41 45

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Top 50 spend by Subjective Code Subjective Code  Subjective Description  Total Spend  Total Value %)  Suppliers Transactions Directorates Departments

Cost Centres  Lines 

6705  Payments To Contractors  20,485,762.73 34.86 291 2,342 17 139 155 2,354 6621  Private Nursing Homes  5,512,908.72 9.38 37 597 1 2 2 621 5115  Professional Fees  3,614,568.87 6.15 76 337 16 87 90 339 6627  Other Homecare  2,476,635.41 4.21 21 446 1 3 3 450 6620  Private Residential Homes  2,370,480.49 4.03 41 510 1 4 4 514 6625  Standard Homecare  2,336,667.39 3.98 3 91 2 6 6 91 PCARD  PCARD  2,214,250.59 3.77 550 10,772 1 1 1 35,949 6510  Payments ‐ Vol Orgs.  2,013,758.90 3.43 35 177 6 22 23 179 5181  External Foster Care  1,476,289.87 2.51 10 635 1 2 2 635 6610  Pays To Educ Establish.  1,394,596.87 2.37 31 195 4 6 6 197 2105  Repairs & Maintenance  1,228,529.32 2.09 142 2,510 10 117 117 2,510 1780  Agency Staff  1,203,619.32 2.05 26 1,491 6 34 34 1,507 2240  Electricity  1,059,880.55 1.80 16 1,604 7 93 93 1,606 3075  Vehicles ‐ Purchase  1,021,187.89 1.74 6 25 3 5 6 25 5080  Insurance  741,993.84 1.26 3 13 1 2 7 13 3750  Pupil Conveyance‐Contract  720,830.86 1.23 21 293 1 4 4 295 4015  Materials  610,786.58 1.04 232 1,726 10 77 77 1,726 5541  Computer S/ware Maint.  600,687.17 1.02 37 96 10 24 24 96 6626  Disability Homecare  591,357.42 1.01 1 36 1 3 3 36 4016  Materials ‐ Direct  521,048.45 .89 35 1,049 2 2 2 1,049 3030  Vehicles ‐ Diesel  455,023.92 .77 3 40 1 2 2 40 4001  Purchase Of Equipment  430,570.80 .73 180 640 11 81 82 644 2210  Gas  424,209.26 .72 12 1,036 6 74 74 1,042 6755  Payment To Sub Contractor  394,593.06 .67 40 717 4 4 4 717 5511  Computer H/ware Purchase  378,022.30 .64 32 163 11 44 44 165 4025  Per Capita Teaching Mats  288,108.41 .49 305 1,986 2 79 103 1,986 

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6810  Payment To Other Agencies  280,677.31 .48 47 275 9 49 50 275 1910  Staff Training  235,882.02 .40 119 387 11 71 72 387 5521  Computer H/ware Maint.  222,977.39 .38 18 27 5 15 15 27 4130  Provision Of Food  222,477.27 .38 20 1,080 3 17 17 1,086 3210  Short Term Hires  207,955.85 .35 46 457 6 21 21 457 5210  Postages  193,354.27 .33 20 171 7 22 22 171 4002  Purchase Of Furniture  179,032.33 .30 17 308 11 29 29 308 5820  Grants & Donations  168,829.87 .29 39 79 4 10 10 79 5531  Computer S/Ware Purchase  160,362.94 .27 23 69 7 35 35 69 3090  Operators Licence  152,752.85 .26 18 229 1 1 1 229 5231  Mobile Telephones  135,386.57 .23 5 578 11 156 160 578 4030  Equipment Maintenance  127,671.01 .22 100 883 9 32 33 883 5810  Subscriptions  124,148.09 .21 49 83 9 39 41 83 3061  Vehicles  ‐ Exter. Maint.  100,560.62 .17 37 325 1 2 2 325 4020  Stock Purchases  93,895.36 .16 4 8 3 3 3 8 5571  Computer Services  89,897.43 .15 13 46 3 11 11 46 5730  Legal Expenses  83,188.66 .14 21 173 9 22 22 173 3070  Vehicles ‐ Purchases Part  79,618.38 .14 1 57 1 1 1 57 2710  Cleaning/Hygiene Material  76,731.52 .13 31 606 6 51 52 608 4090  Library Books  58,250.26 .10 39 329 3 5 5 331 3340  Client Travel  58,084.98 .10 20 119 3 9 9 119 5043  Stationery  56,160.33 .10 33 660 10 67 67 662 5042  Photocopying  55,206.44 .09 5 342 5 38 38 342 5040  Printing  52,308.75 .09 25 93 8 36 36 93 

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